Improvements Are Needed to Ensure That Consistent Suitability Checks Are Performed for Participation in Internal Revenue Service Programs

The Commissioner, Wage and Investment Division, and the Director, Return Preparer Office, should, in an effort to reduce the risk to tax administration of unsuitable individuals gaining access to IRS programs, assess the risk to tax administration of performing inconsistent initial and continuous suitability checks on individuals seeking to participate or enrolled in the e-File Provider, Acceptance Agent, and Enrolled Agent Programs. These checks should include a criminal background check, continuous tax compliance checks, and checks to determine if the applicant is deceased, incarcerated, or on the Specially Designated Nationals list. Based on the risk assessment, update and revise the programs' suitability checks as needed.

The Commissioner, Wage and Investment Division, and the Director, Return Preparer Office, should, Perform criminal background checks on *2* individuals applying to participate in the e-File Provider, Acceptance Agent, and Enrolled Agent Programs. **2** *****************2*********************..

The Commissioner, Wage and Investment Division, should assess the risk of the e-File Provider Program's use of decision matrices to adjudicate an individual's criminal history that are inconsistent with the matrices used by the Acceptance Agent and Enrolled Agent Programs. Based on the risk assessment, update and revise the EPSS function decision matrix as appropriate.

The Commissioner, Wage and Investment Division, should review the applications of the six individuals (two incorrectly denied participation and four erroneously accepted) to determine if they should be removed from the program or allowed to participate.

The Commissioner, Wage and Investment Division, should ensure that tax examining technicians include a request for a court disposition document in all initial denial letters sent to applicants if the disposition is not included in the criminal history provided by the FBI and the crime listed would prevent the applicant from passing if convicted.